About the amnesty in connection with the legalization of property

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The Law of the Republic of Kazakhstan dated July 5, 2006 No. 157.

About the amnesty in connection with the legalization of property

Table of contents

This Law regulates public relations related to the conduct by the state of an exclusively one-time action to legalize property by exempting citizens and legal entities who legalized property from liability for committing certain crimes, administrative offenses and disciplinary offenses provided for by the laws of the Republic of Kazakhstan.

The footnote. The preamble as amended by the Law of the Republic of Kazakhstan dated March 26, 2007 No. 241 (effective from the date of its official publication).

Article 1. The basic concepts used in this Law

The following basic concepts are used in this Law:

1) legalization of property is a procedure for the state to recognize the rights to property that has been withdrawn from legitimate economic circulation in order to conceal income and/or has not been registered in accordance with the legislation of the Republic of Kazakhstan or has been registered to an improper person.;

2) subjects of property legalization (hereinafter referred to as subjects of legalization) - citizens and legal entities of the Republic of Kazakhstan who legalize property in accordance with the procedure established by this Law;

3) the commission for the legalization of property (hereinafter referred to as the commission) is a commission established under local executive bodies and consisting of representatives of government agencies and organizations authorized to make a decision on the legalization or refusal to legalize immovable property located in the territory of the Republic of Kazakhstan, the rights to which are not registered in accordance with the legislation of the Republic of Kazakhstan.;

4) the fee for the legalization of property is a mandatory, non-refundable payment to the budget for the legalization of property, established by this Law.;

5) improper person - a person who acted as the owner of property acquired with the income of a subject of legalization in order to conceal the income received.

Article 2. Scope of this Law

1. This Law applies to subjects of legalization who legalize and legalize property owned and obtained before the start of the legalization period, located both on the territory of the Republic of Kazakhstan and abroad, including those registered to an improper person, with the exception of property specified in Article 3 of this Law.

2. This Law does not apply to persons:

against whom criminal proceedings have been initiated for the commission of crimes specified in articles 190-193, 218, 221, 222 of the Criminal Code of the Republic of Kazakhstan;

convicted of crimes specified in articles 190-193, 218, 221, 222 of the Criminal Code of the Republic of Kazakhstan;

brought to administrative responsibility for the commission of administrative offenses specified in the articles 118, 120, 143, 154, 155 ( Part one), 178, 179, 182, 185, 189, 205 - 209, 237, 239, 253, 357-2 The Code of the Republic of Kazakhstan on Administrative Offences.

Article 3. Property not subject to legalization

Property is not subject to legalization:

resulting from the commission of crimes against the individual, the peace and security of mankind, the foundations of the constitutional order and the security of the State, property, public safety and public order, public health and morals, corruption and other crimes against the interests of public service and public administration;

the rights to which are being challenged in court;

the granting of rights to which is not permitted by the laws of the Republic of Kazakhstan;

This includes money received as loans.

Article 4. Term of legalization of property

1. The term for the legalization of property, including the presentation of property for legalization, begins on July 3, 2006 and ends on August 1, 2007.

2. Subjects of legalization who have legalized property in accordance with Article 11 of this Law are obliged to register their rights to it in accordance with the legislation of the Republic of Kazakhstan by November 1, 2007.

State bodies and organizations authorized to issue documents for immovable property, the rights to which are not registered in accordance with the legislation of the Republic of Kazakhstan, are required to issue the relevant documents to the subject of legalization no later than two months from the date of his application.

The footnote. Article 4 as amended by the Laws of the Republic of Kazakhstan dated November 16, 2006 No. 188 (effective from the date of its official publication); dated March 26, 2007 No. 241 (effective from the date of its official publication).

Article 5. Information on submitted and legalized property

1. State bodies and organizations, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, must ensure the confidentiality of information obtained during the process of property legalization.

2. It is prohibited to carry out procedural actions, including criminal prosecution or the application of administrative penalties, on the basis of information obtained during the legalization of property in accordance with this Law.

Article 6. Fee for the legalization of property

1. The payers of the property legalization fee (hereinafter referred to as the fee) are the subjects of legalization.

2. Citizens of the Republic of Kazakhstan who legalize immovable property, the rights to which are not registered in accordance with the legislation of the Republic of Kazakhstan and are not used in business activities, are not fee payers if one of the following conditions is met::

1) have paid, as of January 1, 2006, the tax on legalized property and the land tax in respect of the land plots on which the specified property is located, and are registered with the tax authorities;

2) are not payers of property tax and land tax in accordance with the tax legislation of the Republic of Kazakhstan.

3. Producers of agricultural products for specialized agricultural machinery used in the production of their own agricultural products, as well as citizens or legal entities of the Republic of Kazakhstan, whose place of residence or, accordingly, location are rural settlements, are not payers of the fee, except in cases where they legalize money.

4. The fee is paid in the amount of ten percent of the value of the legalized property.

Subjects of legalization who legalize property, with the exception of immovable property, the rights to which are not registered in accordance with the legislation of the Republic of Kazakhstan, pay a fee before submitting documents for the legalization of property.

The subjects of legalization legalizing immovable property, the rights to which are not registered in accordance with the legislation of the Republic of Kazakhstan, pay a fee at any time from the moment of submitting documents for the legalization of immovable property until the state registration of rights to legalized immovable property.

The procedure for collecting and transferring the fee to the budget is determined by the Government of the Republic of Kazakhstan.

5. The fee paid will not be refunded, except in cases of return of documents submitted for the legalization of property, or refusal to legalize property.

The footnote. Article 6 was amended by the Law of the Republic of Kazakhstan dated November 16, 2006 No. 188 (effective from the date of its official publication).

Article 7. General provisions on the organization and procedure for the legalization of property

1. The legalization of property is carried out by submitting the following documents by the subjects of legalization to the tax authority (citizens - at the place of registration, legal entities - at the place of state registration), with the exception of the legalization of immovable property in accordance with Article 11 of this Law and the cases established by Article 8 of this Law:

1) applications for the legalization of property (hereinafter referred to as the application) in two copies in accordance with Appendix 1 or 2 to this Law;

2) confirming the payment of the fee;

3) identity documents, and representatives of the legal entity - also notarized copies of the charter (regulations), certificate of state registration of the legal entity, taxpayer's certificate and documents confirming their authority;

4) other documents stipulated by this Law.

2. Documents drawn up in a foreign language must be submitted with a notarized translation into the official or Russian language.

3. The subjects of legalization independently determine the value of the legalized property.

4. Subjects of legalization shall not have the right to submit repeated applications for the same type of property during the period of legalization of property, except for the cases provided for in paragraph 5 of this Article.

5. Documents submitted for the legalization of property are subject to return, indicating the reasons in the following cases::

1) submission of an incomplete package of documents established by this Law;

2) the presence of erasures and corrections in the submitted documents;

3) incorrect calculation of the fee amount;

4) non-compliance of the submitted documents with the requirements of the legislation of the Republic of Kazakhstan for such documents.

If the reasons that served as the basis for the return of documents submitted for the legalization of property are eliminated, the person has the right to reapply for the legalization of property within the time period for the legalization of property established by this Law.

6. Information on legalized property is included in the register of legalized property in accordance with Appendix 3 to this Law.

7. Property is recognized as legalized from the moment of acceptance of the application, with the exception of immovable property legalized in accordance with Article 11 of this Law, cases established by Article 8 of this Law.

From the moment the property is recognized as legalized, the subjects of legalization are exempt from liability for committing crimes, administrative offenses and disciplinary offenses specified in Articles 13, 14 and 14-1 of this Law, respectively, related to the acquisition, possession and use of legalized property.

8. In case of legalization of movable property subject to state registration, the authorized bodies draw up the documents necessary for state registration in accordance with the legislation of the Republic of Kazakhstan on the basis of an application.

9. The subjects of legalization are responsible for the completeness and reliability of the information provided on legalized property.

The footnote. Article 7 as amended by the Laws of the Republic of Kazakhstan dated November 16, 2006 No. 188 (effective from the date of its official publication); dated March 26, 2007 No. 241 (effective from the date of its official publication).

Article 8. Money legalization

1. Money legalization by legal entities is carried out by submitting the following documents to the tax authority at the place of state registration:

1) applications for the legalization of property in two copies in accordance with Appendix 2 to this Law;

2) confirming the payment of the fee;

3) a notarized copy of the charter (regulations), certificate of state registration of the legal entity, taxpayer's certificate and documents confirming the authority of the representative of the legal entity;

4) a document issued by a second-tier bank or a foreign bank confirming the existence of a sum of money submitted for legalization.

The money is recognized as legalized from the moment the application is accepted.

2. Money is legalized by individuals by paying a fee.

The money is recognized as legalized from the moment the fee is paid.

The footnote. Article 8 as amended by the Law of the Republic of Kazakhstan dated November 16, 2006 No. 188 (effective from the date of its official publication).

Article 9. Legalization of property located outside the territory of the Republic of Kazakhstan

1. Subjects of legalization legalizing immovable property located outside the territory of the Republic of Kazakhstan, as well as property subject to state registration in the country of its location, in addition to the list of documents specified in paragraph 1 of Article 7 of this Law, shall also submit a notarized copy of the title document for the property.

2. Subjects of legalization legalizing securities located outside the territory of the Republic of Kazakhstan, in addition to the list of documents specified in paragraph 1 of Article 7 of this Law, shall also submit an extract from their personal account in the relevant securities rights accounting system or another document confirming ownership of these securities, established by the legislation of the state., of which the issuer of securities is a resident.

Article 10. Legalization of property registered to an improper person

1. Subjects of legalization legalizing property registered to an improper person, in addition to the list of documents specified in paragraph 1 of Article 7 of this Law, submit the following documents:

1) a notarized copy of the title deed to the property;

2) a notarized agreement on the gratuitous transfer of property by an improper person to the subject of legalization.

2. The subjects of legalization legalizing securities issued to an improper person, in addition to the list of documents specified in paragraph 1 of Article 7 of this Law, submit the following documents:

1) an extract from a personal account in the relevant system of accounting for securities rights or another document confirming ownership of these securities, established by the legislation of the state in which the issuer of securities is a resident.;

2) a notarized agreement on the gratuitous transfer of securities by an improper person to the subject of legalization.

Article 11. Legalization of immovable property located on the territory of the Republic of Kazakhstan, the rights to which are not registered in accordance with the legislation of the Republic of Kazakhstan

1. Subjects of legalization legalizing immovable property located on the territory of the Republic of Kazakhstan, the rights to which are not registered in accordance with the legislation of the Republic of Kazakhstan, submit the following documents to the local executive body at the location of the property:

1) an application in two copies in accordance with Appendix 1 or 2 to this Law;

2) identity documents, and representatives of the legal entity - also notarized copies of the charter (regulations), certificates of state registration of the legal entity, taxpayer certificates and documents confirming their authority.

2. An application for the legalization of immovable property is considered by the commission.

An application for the legalization of immovable property submitted during the period of legalization must be considered within fifteen working days from the date of submission of the application to the relevant local executive body.

3. The refusal to legalize immovable property is carried out in case of non-compliance with the requirements provided for in Articles 2 and 3 of this Law.

4. Subject to the requirements established by this Law, the Commission:

decides on the legalization of real estate;

issues to the subjects of legalization a decision on the legalization of real estate;

includes information in the register of legalized property in accordance with Appendix 3 to this Law.

5. Immovable property is recognized as legalized from the moment the commission makes a decision on the legalization of immovable property.

From the moment of recognition of immovable property as legalized, subjects of legalization are exempt from liability for crimes, administrative offenses and disciplinary offenses specified in Articles 13, 14 and 14-1 of this Law, respectively, related to the acquisition, possession and use of legalized immovable property.

Information about legalized immovable property, the payment of a fee by the subject of legalization and persons who are not payers of the fee is provided to the authorities that carry out state registration of rights to immovable property.

The subjects of legalization who have legalized immovable property have the right to dispose of the specified property from the moment of state registration.

6. The rules for the legalization of real estate, the model regulations on the commission are determined by the Government of the Republic of Kazakhstan.

The footnote. Article 11 as amended by the Laws of the Republic of Kazakhstan dated November 16, 2006 No. 188 (effective from the date of its official publication); dated March 26, 2007 No. 241 (effective from the date of its official publication).

Article 12. Specifics of the commissioning of real estate objects and registration of rights to land plots legalized in accordance with this Law

The special procedure for organizing and conducting the commissioning of real estate objects, as well as registration of rights to land plots legalized in accordance with this Law, is determined by the Government of the Republic of Kazakhstan.

Article 13. Exemption of subjects of legalization from criminal liability

Subjects of legalization who have legalized property shall be exempt from criminal liability for the commission of crimes specified in articles 190 to 192, 193 (part one; paragraphs a) and b) of part two; paragraphs b) and c) of Part three, except in cases when the act provided for in part one of this article was committed by a criminal community (criminal organization), 218, 221, 222 of the Criminal Code of the Republic of Kazakhstan.

Article 14. Exemption of subjects of legalization from administrative responsibility

Subjects of legalization who have legalized property are exempt from administrative liability for committing administrative offenses specified in the articles. 118, 120, 143, 154, 155 ( Part one), 178, 179, 182, 185, 189, 205 - 209, 237, 239, 253, 357-2, 532 The Code of the Republic of Kazakhstan on Administrative offenses.

The footnote. Article 14 as amended by the Law of the Republic of Kazakhstan dated March 26, 2007 No. 241 (effective from the date of its official publication).

Article 14-1. Exemption of persons holding public office who have legalized property from disciplinary liability

Persons holding public office who have legalized property are exempt from disciplinary liability for committing the acts specified in paragraph 5 of Article 9 of the Law of the Republic of Kazakhstan "On Combating Corruption".

The footnote. The Law is supplemented by Article 14-1 in accordance with the Law of the Republic of Kazakhstan dated March 26, 2007 No. 241 (effective from the date of its official publication).

Article 15. Responsibility for violation of the legislation of the Republic of Kazakhstan on amnesty in connection with the legalization of property

Violation of the legislation of the Republic of Kazakhstan on amnesty in connection with the legalization of property entails liability in accordance with the laws of the Republic of Kazakhstan.

Article 16. The procedure for the enactment and termination of this Law

This Law shall enter into force from the date of its official publication.

The footnote. Article 16 as amended by the Laws of the Republic of Kazakhstan dated November 16, 2006 No. 188 (effective from the date of its official publication); dated March 26, 2007 No. 241 (effective from the date of its official publication).

President

Republic of Kazakhstan

APPENDIX 1 to the Law of the Republic of Kazakhstan dated July 5, 2006 No. 157-III

________________________________

(the authority where the application is submitted)

statement

for the legalization of property for an individual

(to be filled in in two copies)

Full name. _______________________________________________________

RNN __________________________________________________________

Place of residence _____________________________________________

Identification document: type _______, series ________

N _____________________ issued ________________________________

date of issue __________________________________________________

List

legalized

property

Cost

property

(thousand tenge)

Located

at the address

Total

property value

I am attaching the following documents to the application (name, series, number, when and by whom it was issued):

______________________________________________________________

____________/________________________________________________/

date (applicant's signature) (Applicant's full name)

______________________________________________________________

(Full name and signature of the specialist who accepted the application)

______________________________________________________________

(Full name and signature of the head of the authority)

MP Date of acceptance of the application: 2006

APPENDIX 2 to the Law of the Republic of Kazakhstan dated July 5, 2006 No. 157-III

_______________________________

(the authority where the application is submitted)

statement

for the legalization of property for a legal entity

(to be filled in in two copies)

Full name of the legal entity ________________________

______________________________________________________________

The number of the certificate of

State registration __________________________________

Date of state registration _____________________________

RNN __________________________________________________________

Legal address ____________________________________________

______________________________________________________________

(Full name of the supervisor or authorized person)

Acting on behalf of _________________________________________

(to be filled in by an authorized representative)

on the basis of _________________________________________________

(details of the document certifying the authority)

List

legalized

property

Cost

property

(thousand tenge)

Located

at the address

Total

property value

I am attaching the following documents to the application (name, series, number, when and by whom it was issued):

______________________________________________________________

_____________/_______________________________________________/

date (signature of the applicant) (Full name of the applicant)

______________________________________________________________

(Full name and signature of the specialist who accepted the application)

______________________________________________________________

(Full name and signature of the head of the authority)

MP Date of acceptance of the application: 2006

APPENDIX 3 to the Law of the Republic of Kazakhstan dated July 5, 2006 No. 157-III

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Payment amount-

customs collection

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property registration

(thousand tenge)

FULL NAME and

signature

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(Full name and signature of the specialist who filled out the register)

________________________________________________________________

(Full name and signature of the head of the authority)

President

Republic of Kazakhstan

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